piece-bonus system wages

widely used in various industries the country's economy. It provides for the payment of piecework wages and bonuses. Bonus indicators can be, for example, the degree of fulfillment of labor standards or a plan for the volume of work, an increase in the volume of work compared to the corresponding period of the previous year (in comparable prices), the achievement of quality performance indicators, etc.

Example 11. Determine the salary of a canteen pastry chef whose work is paid on a piece-rate basis.

In the workshop for the confectioner, a piece rate of 70 units is applied. per 100 kg of manufactured products. In fact, the employee produced 3.2 tons of confectionery products per month, which means that the plan was fulfilled by 104%. For this, the employee is paid a bonus of 18%.

Calculation. 1. Located piecework confectioner per month:

70 x 3200: 100 = 2240 (d. units).

2. The employee's bonus is calculated:

2240 x 0.18 \u003d 403.2 (d units).

3. The entire salary of the confectioner for the month is determined:

2240 + 403.2 = 2643.2 (d. units).

Conclusion. The salary of a confectioner, who is on a piece-bonus system, for a given month will be 2643.2 units.

provides for the accrual of earnings as follows: 1) for the amount of work within the labor norm - at a stable rate; 2) for the amount of work exceeding the labor norm - at an increased rate. The use of progressive piecework wages is effective in cases where it is necessary to stimulate a rapid increase in the volume of work (products, turnover, services), for example, in a new enterprise or a new product market. However, if the labor norm is overfulfilled, a reasonable connection between the growth of labor productivity and the growth of wages may be lost here.

Example 12. Determine the piecework earnings of an employee who is on piecework-progressive wages.

The worker's output rate is 100 units. products per shift. The piece rate per unit of production is: a) 20 units. when fulfilling the norm; b) 22 days when the production rate is exceeded. The employee produced 140 units per shift. products.

Calculation. The piecework earnings of the worker will be:

20 x 100 + 22 x (140 - 100) = 2880 (d. units).

Conclusion. The earnings of an employee who is on a piece-progressive system will be CU 2,880.

Along with piece-progressive there is piece-regressive wage system, at which a reduced piece rate is applied for an employee who has exceeded the production rate. This is done so that the employee has no interest in overfulfilling the given norm, when undesirable consequences may arise, such as deterioration in product quality. This system is used with a limited amount of work, in cases where there is a connection in terms of the time of production of this product with the production of other products.

Each piecework wage system can be individual or collective (team). The individual piecework wage system is effective for highly skilled workers who, when working in a team, usually lose out on their wages. Collective piecework wages increase the interest of workers in achieving quantitative results of the work of the brigade. Such a system is effective in conditions of developed labor cooperation, in which the labor of an individual worker cannot always be rationally used. Therefore, it is advisable to set the earnings of the brigade workers depending on the collective output.

Chord system of wages somewhat different from typical piecework systems. Its essence lies in the fact that a team of workers is assigned a certain (normative) amount of work for a specific period of time with a certain amount of wage costs. Moreover, these costs are set not for a single operation, but for the entire complex of works with the determination of the time of its implementation. The brigade independently resolves issues such as determining the number of employees and the wages of each of them. In the case of early completion of a complex of work, employees may have a bonus, which is negotiated in advance. If the work is not completed on time, then payment is made not by piecework, but by time, that is, in a smaller amount. Such a system is mainly used in construction and for auxiliary work. However, its possibilities are far from exhausted. With proper organization of labor, its application can be very effective in many activities.

Other wage systems may apply in enterprises. So, in addition to the indicated varieties of time and piecework forms of wages, mixed (combined or time-piecework) wage system. It is characterized by the use of elements of time and piecework wages.

Example 13. The store uses a mixed wage system. There are 3 employees in the team: the seller of the 1st category with an official salary of 5500 cash units, the salesman of the II category with a salary of 4500 cash units. and the seller of category III with a salary of 3500 units. They worked out the norm of the time of the month completely. According to the Regulations on remuneration, employees receive 60% of salaries for hours worked and 40% of piecework earnings, calculated at a rate of CU 38.57. for 1 thousand units. revenue. Actual revenue for the month amounted to 420 thousand units.

Determine the earnings of workers who are on a mixed wage system.

Calculation. 1. The piecework wages of the brigade are calculated: 38.57 x 420 = 16,199.40 (d. units).

2. The amount of official salaries of employees for the time of work is determined:

5500 + 4500 + 3500 = 13500 (d. units).

3. The coefficient of piecework earnings is found:

16 199,40 / 13 500 = 1,1999.

4. Then the piecework earnings of workers will be:

5. All earnings of employees for the month will be:

= 3779.90 (d. units).

Conclusion. The wages of employees who are on a mixed wage system for the month will be the amounts indicated in the last calculation.

A more popular modification of mixed wages in market economy is a system in which an employee is set a stable guaranteed salary (tariff rate) and a small percentage of the proceeds. Such a system is often used to pay sellers of clothing markets.

Example 14. Determine the wages of the seller of a stall located in the clothing market. The employee receives an official salary of CU180. per day and 5% of revenue. He worked 20 days a month. During this time, the proceeds from the sale of goods amounted to 124 thousand units.

Calculation. 1. The constant part of the seller's salary for 20 days of work is determined:

180 x 20 \u003d 3600 (d. units).

2. Is the piecework earnings of the employee:

124,000 x 0.05 \u003d 6200 (d. units).

3. The entire salary of the seller will be:

3600 + 6200 = 9800 (d. units).

Conclusion. The monthly salary of the seller of a stall will be CU 9,800.

Wage system - a set of rules that establish the relationship between labor expended and wages.

Used in construction 2 shapes wages: piecework and time-based.

§ Piecework payroll- wages are calculated depending on the amount of work performed (manufactured products) at established piece rates per unit of quality products in physical terms.

There are: individual and collective (link, brigade) piecework form of remuneration.

At individual form each worker receives the production task individually. His salary depends on the level of labor productivity he has achieved.

At collective(link and brigade) forms, the task is issued for a link or brigade. Accounting for the work performed is carried out as a whole for the link (team).

Depending on the technical and organizational conditions and the tasks to be solved at this production site, the following are applied: systems piecework wages: direct piecework, piece-bonus, piece-progressive, indirect, piecework.

1. Direct piecework wage system(Z ps) - the quantity of manufactured products (work performed) is paid at the established rates.

where Rast i - price for the i-th work, rub.;

Qi is the amount of work of the i-th type.

2. Piece-bonus wage system (W s.prem) - the salary consists of payment at direct piece rates and bonuses ( prem) for the fulfillment and overfulfillment of quantitative and qualitative indicators (efficient use of equipment, high quality of products, work, economical use of resources).

The indicators and conditions of bonuses are established in accordance with the charter of the organization or an agreement between employees and the administration. Bonus systems are distinguished depending on the number of indicators (factors) taken into account when evaluating labor results and determining the size of the bonus. Single-factor systems provide for the payment of a premium based on the results of an assessment of any one indicator, multi-factor systems provide for the payment of a premium based on the results of an assessment of several factors at once. With the introduction of these systems, the role of each factor in achieving the expected effect is assessed, and the amount of the premium is set - total and for each factor, depending on the relevant indicators. The indicators for each bonus factor for different workers and on different days of work can vary significantly, so the size of the bonus is differentiated.

3. Piece-progressive wage system (W s.prog) - the volume of products produced within the limits of production standards is paid at constant direct piece rates, and in excess of the norm - at increased (progressive) prices, increasing as the standards are met.

Progressive wages create a high material interest in exceeding the norms. The order must indicate the scope of work, deadline, rates and prices, as well as the amount of bonus surcharges. Payment under the piece-progressive system is made according to the scale of surcharges, which each company sets independently.

4. Indirect piecework wage system It is used mainly for the payment of auxiliary workers, whose wages are set in direct proportion to the results of the work of the piecework workers or industries they serve.

5. Piecework wage system- payment is made not for a separate operation and work, but for a set of interrelated works, for the fulfillment of a certain production task, a set of works expressed in units of measurement of the final product (production and technical module, stage, building, structure).

The scope of work is determined in physical units of measurement based on the standards of enlarged or standard cost estimates. The organization draws up a piece order, which indicates the deadline for completion of work.

Time-based form of remuneration is used in cases where it is impossible to establish a norm or its installation is inappropriate, tk. the intensity of work over time is uneven. With the time-based form of remuneration, the amount of the employee's earnings depends on the time actually worked by him and his tariff rate (salary). For production workers, hourly wage rates are most often set.

With the time-based form of remuneration, a simple time-based and time-based-bonus remuneration system is distinguished.

1. Simple time system wages (3 turn) - wages are determined by multiplying the hourly wage rate of the employee by the time actually worked (according to the time sheet) in hours.

,

where From hour- the tariff rate of a worker of the corresponding category, rub.;

T slave– actual hours worked, hour, day.

2. Time-bonus wage system (3 damage premium) - the salary of a time worker in excess of the tariff for the time actually worked includes a bonus for completing the production task on time or ahead of schedule, for high quality and other indicators. Remuneration of workers according to the time-bonus system is made on the basis of the provisions developed at the enterprise and included in the collective agreement and in the text of the employment contract.

,

where Prem - the amount of the bonus as a percentage of the tariff rate for the fulfillment of the established indicators and bonus conditions.

The distribution of wages of employees in the composition labor collective based on the use labor participation rate (KTU). This system is based on the dependence of the earnings of each employee on the final results of the work of the labor collective and its direct participation in the work.

Due to the fact that the legislation provides a minimum level of wages for each employee, the use of KTU often concerns the distribution of bonus allowances only, and the tariff wages are paid to each employee, in accordance with his wage category.

Recently, it has become more and more widespread contract system hiring workers. At the same time, the employee's salary is established in labor agreements (contracts) concluded between the employee and the employer. The contract defines the term of the contract, working conditions, the system of remuneration, the amount and procedure for paying bonuses, allowances, conditions for increasing (decreasing) wages. The following factors may influence the amount of wages under the contract: an increase in the volume of work and services, an increase in profits, profitability; delivery of objects on time or ahead of schedule.

To assess the effectiveness of the use of wages, the following indicators are used: wage intensity, wage return.

Salary intensity (ZP e) shows the amount of wages per unit of output, and is determined by the formula:

,

where - the amount of wages paid to employees during a certain calendar period, rubles;

AT- revenue received from the implementation of work, rub.

Salary return(RFP o) shows the value of the result per one ruble of wages paid, and is determined by the formula:

.

Piecework progressive wage system

The piecework-progressive system of remuneration provides for the payment of finished products within the established norms at direct (unchanged) rates, and products in excess of the norm are paid at higher rates according to the established scale, but not more than double the piece rate.

The piece-progressive system is considered the most effective, in which there are two stages of payment and enough high level increase in piece rates. Such a system creates a significant personal material interest of workers in raising production standards and is introduced by the head of the enterprise in agreement with the trade union for a certain period.

This system is usually used in work related to the development new technology, products. It provides for payment at direct piece rates within the limits of fulfillment of the norms (R o), and in case of production in excess of the norms - at increased rates (R uv):

The unreasonable use of the progressive piecework wage system often leads to an increase in the cost of production, so even its temporary application requires business case. This rationale is reduced to determining the maximum allowable increase in piece rates for work performed in excess of the established norm (base). Since the source of funds for raising prices is savings on semi-fixed costs, then based on the data on the structure of the cost of production, the maximum allowable degree of increase in piece rates (PM) can be determined by the formula:

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HP - fixed overhead costs in the planned cost of a unit of production, (rubles or%);

DE - the share of savings on fixed overhead costs, which can be used to increase prices, (%);

About sz - the main piecework wage (with accruals) of workers (or the amount of payment for work), which are transferred to piecework-progressive payment in the planned cost of a unit of production, (rubles or%).

Although the piece-progressive system interests workers in increasing the volume of work performed, its scope has always been insignificant, and with the introduction and widespread use of collective forms of organization of wages, it has practically ceased to be used. This is due to the significant disadvantages inherent in this system:

• - complexity in calculations;
• - the danger that the growth rate of wages will outstrip the growth rate of output;
• - increasing the intensity of work to levels at which the health of the worker will be damaged.

The use of a piece-progressive wage system is advisable only if it is necessary to ensure the urgent fulfillment of an order important for the activities of the enterprise, liquidity in short time consequences of the accident. The time for which this system is introduced is set for a period of no more than 3-6 months.

Indirect piecework wage system

Indirectly, the piecework wage system is used to increase the productivity of workers servicing equipment and jobs (adjusters, repairmen, drivers Vehicle within the firm). Their labor is paid at indirect piece rates based on the amount of output produced by the main workers they serve.

None of the systems previously cited will interest them in having the workers they serve increase their output. To determine the earnings of workers whose labor is paid according to the indirect system, the following methods are most often used.

[Enter text]

Indirect piece rate:

Where pkos- indirect piece rate;

N vyr.h, N vyr.cm, N vyr.m - respectively hourly, shift and monthly rate production of each of the serviced workers;

H - the number of serviced workers who are served by one auxiliary worker;

F cm, F month - shift and monthly funds of working time, respectively.

Compliance rate:

where Z p is the wages of an auxiliary worker, calculated according to a simple time system;

K v.n - the average coefficient of compliance with the norms by the serviced workers.

Salary is the remuneration that an employee of a company receives in exchange for their work. Article 57 of the Labor Code of the Russian Federation says that the amount of remuneration and the method of its formation are necessary conditions labor contract.

When calculating wages, the remuneration procedure established at the enterprise, as well as additional incentives and compensations, are taken into account. They can be established by law, for example, compensation for work during harmful conditions labor, or accepted by the organization independently (surcharges for seniority, bonuses for performing financial indicators and etc.). Also, the calculation takes into account various penalties, deductions from wages and.

The monthly amount of earnings cannot be lower than the minimum wage.

Existing calculus systems

Meet two payment systems salary:

1. Time. In this case, the calculation takes into account the days or hours actually worked by the employee in the month and his salary (tariff rate). The monthly salary is determined by the employee, according to staffing. Typically, this form of remuneration occurs with specialists and managers. Tariff rate may be hourly or daily. In addition to the simple form, there is time-bonus wages. In addition to the basic salary, a bonus is paid. The amount of the bonus is indicated in the labor or collective agreements or other normative documents and is a certain percentage of the salary (tariff rate).
2. piecework. It is designed to increase the productivity of workers, as a rule, it is used in the manufacturing sector. There are several varieties of this system:
   • Straight. AT this case monetary remuneration is determined based on the quantity of products produced and piece rates per unit of output. Piece rates are developed by the organization, based on production standards and established hourly rates;
   • Piecework premium ;
   • piece-progressive . Prices increase when working out above the established standard;
   • Indirect . It is calculated as follows: the salary of one category of employees, usually service personnel, depends on the amount of remuneration of workers in the main production.

The main document for calculating time earnings is, which sets the monthly rate in days and hours and notes the actual hours worked separately for each employee of the company.

If an employee has worked the entire month, he receives a salary of full size. In other cases, earnings are calculated according to formula:

salary / standard days * number of days worked

For example: according to the production calendar for 2015, December has 23 working days. The secretary of the head was given a salary of 28,900 rubles, the number of days worked in December was 18. We get: 28,900 rubles. /23 days x 18 days = 22,617.39 rubles.

Now suppose that the secretary is also entitled to a bonus in addition to the salary. Its size is 10% of the salary. According to the above data, the salary of the secretary in December will be 24,879.13 rubles. (22,617.39 rubles + (22,617.39 rubles x 10%)).

Calculation formulas piecework wages differ depending on the type:

1. Direct piecework: quantity of output produced x unit cost of output.
   For example: the following piece rates are provided at the factory: for processing a part - 45 rubles, for assembling a part - 95 rubles. The worker assembled and processed 243 parts in a month, his salary will be: (243 pieces x 95 rubles) + (243 pieces x 45 rubles) \u003d 34,020 rubles. (23,085 + 10,935);
2. Piecework premium. In this case, the calculation is made according to the same formula with the addition of a premium.
   Suppose, in our case, the premium is 10% of the piecework salary, we get: 34,020 rubles. + (34,020 rubles x 10%) = 37,422 rubles;
3. piece-progressive: (the amount of manufactured products within the norm x payment per unit of production) + (the amount of manufactured products in excess of the norm * increased payment per unit of production).
   Example: the norm of processed parts is 280 pieces, the piece rate is 50 rubles, the increased piece rate is 75 rubles. A worker processed 500 parts per month: (280 pieces x 50 rubles) + (220 pieces x 75 rubles) \u003d 30,500 rubles. (14,000 + 16,500);
4. Indirect. There is no single calculation formula, the organization can develop it independently at its discretion. It can be tied to the volume of production, the wages of workers in the main production, or calculated using special coefficients.

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Holds

Monthly deducted from the salary of each employee. The tax rate is 13%. The amount of tax can be reduced by the amount of tax deductions.

They are:

• Standard: (1400 rubles - the first and second child, 3000 rubles - the third and subsequent), deductions for veterans of the Second World War, blockade, disabled people of groups I and II and other categories of persons specified in Article 218 of the Tax Code of the Russian Federation (500 rubles);
• Property. Have the right to receive persons who have made expenses for the construction or acquisition of real estate;
• Social. This includes deductions for treatment, education, voluntary pension provision, etc.;
• Professional. The deductions apply to persons engaged in private practice and individual entrepreneurs.

Additionally, from own funds companies, the employer pays to the state off-budget funds. In 2015, the total amount of contributions is 30% of the wage fund.

Deductions and collections from the salary of an employee can only be made on grounds provided by law:

1. By labor code(Article 137): for unworked vacation days (upon dismissal), for an unworked advance payment, repayment of overpaid and unused travel expenses, in case of an accounting error (in total, all deductions for a month cannot exceed 20% of earnings);
2. According to executive documents (FZ No. 229 dated 02.10.2007): payment of alimony; loan repayment; compensation for moral and physical harm (50-70%).

Payment terms

Wages are paid every two weeks (Article 136 of the Labor Code of the Russian Federation).

The terms of payment are specified in the employment or collective agreements or other regulatory acts of the company. The first part of earnings is paid in the current month, usually before the 25th day and is reflected as an advance. The second part is paid at the beginning of the month following the settlement month.

There is two options advance payments:

• in proportion to the hours worked (for the first two weeks of the month);
• a fixed amount, which is set as a percentage of the monthly salary, for example, 40%.

All retention are made when calculating salaries (nothing is withheld from the advance).

The employer must monthly familiarize the employee with the size of his salary and her constituent parts, as well as with the deductions made and the reasons for this. This must be done in writing, usually a pay slip is used for these purposes.

The piece-progressive system of wages is wages at piece rates within the established norm, and for the performance of work in excess of the norm - at progressively increasing piece rates. The degree of increase is determined on a special scale, the basis of which is the percentage increase in the basic rate, depending on the overfulfillment of the original base. The baseline is the level of actual compliance with the standards for the last three months.

Such remuneration can be introduced for a limited period in those industries where additional measures are required to stimulate the intensity of labor in order to achieve progressive output standards (to stabilize production and expand the output of new competitive products to a wide market).

For example, with a one-step scale for each unit of production made in excess of the original base, the piece rate increases by 50%. With a multi-stage scale for overfulfillment of the original base from 1 to 10%, the piece rate increases by 25%; from 11 to 20% - by 50%; from 21 to 30% - by 75%, etc.

If a two-stage scale is adopted, then, suppose, for overfulfillment of the initial base from 1 to 15%, the piece rate increases by 50%, and over 15% - by 100%.

The price per unit of production is 50 rubles. with an initial base for calculating earnings in the amount of 400 units. If the above two-stage scale is applied to calculate the piecework earnings of a worker, then in the manufacture of 500 units. and in the absence of marriage, the overfulfillment of the original base will be 25% (500: 400 * 100 - 100 = 1.25).

The worker will be paid wages in the following amount
Z sd.prog \u003d 50 * 400 + 50 * 400 * 0.15 * 1.5 + 50 * 400 * 0.1 * 2 \u003d 20,000 + 4,500 + 4,000 \u003d 28,500 rubles.

When applying a single-stage scale and observing the above conditions, the wages of a worker will be: 50 * 400 + 50 * 100 * 1.5 = 27,500 rubles.

If a direct piece-work payment labor, then the worker would be credited with 25,000 rubles. (50 * 500).

Thus, under a piecework-progressive wage system, the worker is interested in producing as much product as possible in excess of the base value. However, this system is rarely used, usually in cases where there is an economically justified need for a rapid increase in production volumes due to increased prices at individual production sites.
1.1.5 Piece-regressive wage system

The piece-regressive wage system is characterized by the fact that, starting from a certain level of overfulfillment of the norms, there is a decrease in the piece rate. This system is a kind of opposite to the piece-regressive system. Its essence lies in the fact that the higher the overfulfillment of norms, the lower the price for each unit of work in excess of the norm. The piece-regressive payment system also involves the establishment of an initial level of compliance with the norms, from which the reduction in prices begins. At the same time, the requirements for establishing the initial base are the same as with the piece-progressive system.

Table 1 - An example of building a regression scale

Under a piece-regressive system, an employee's earnings grow more slowly than his output, which limits his material interest in increasing output. This system it is necessary to introduce in cases of a drop in the volume of production at enterprises for any reason, according to the expediency of retaining workers employed in it, especially in the main production area. The piece-regressive system should also be used to ensure that the most experienced workers do not intercept work from younger ones with a limited amount of work, and also in all cases when there is no special need to stimulate an increase in the quantity of products produced.

total amount earnings according to the piece-regressive payment system is calculated by the formula:

Zreg = R(n1 /K1 + n2/ K2+ ... + ni/ Ki), (8)

where Zreg - piecework earnings according to the piecework-progressive payment system,

R - the price for each unit of production within the established initial base (rubles, kopecks);

K - price reduction coefficient for each step of the regression scale, times;

1,2, ... i - the number of regression coefficients in the scale;

n is the number of products manufactured by workers.

Examples of payroll calculation in this form of remuneration:

With the introduction of a piece-regressive system, the volume of production in the amount of 800 units was taken as the initial base. with a price of 25.0 rubles. for a unit. The regulation on remuneration provides that for each unit in excess of the established initial base, the rate is used with a coefficient of 0.7.

Suppose a worker produced 900 units in a month. products. Then his earnings will be:

WHSD regr \u003d 25.0 * 800 + 25.0 * 0.7 * 100 \u003d 20,000 + 1750 \u003d 21,750 rubles.

Thus, when using a piece-regressive wage system, the worker is less interested in producing products in excess of the established base.